New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 15 Value shifting
Part 5 Dictionary amendments
Income Tax Assessment Act 1997
24 Subsection 995-1(1)
Insert:
affected interest :
(a) in the*losing entity for an*indirect value shift, has the meaning given by section 727-460; or
(b) in the*gaining entity for an indirect value shift, has the meaning given by section 727-465.
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